1. Name and Address of Reporting Person: Lawrence A. Coulson
5711 South Corkery Road
Spokane WA 99223
2. Issuer Name and Ticker or Trading Symbol: The Coeur d'Alenes Company
3. Social Security Number of Reporting Person: ###-##-####
4. Statement for Month/Year: December 1997
5.
6. Relationship of Reporting Person to Issuer: Officer - Vice-President
Non Derivative Securities Acquired, Disposed of, or beneficially Owned
1. Title of Security: Common Stock
2. Transaction Date: 12/31/97
3. Transaction Code: P
4. Securities Acquired: Amount - 7,500 (A) Acquired Price $0.20
5. Amount of Securities Beneficially Owned at End of Month: 317,677
6. Ownership Form: Direct
7. Nature of Indirect Beneficial Ownership: N/A
Derivative Securities Acquired, Disposed of, or beneficially Owned
N/A